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U.S. Customs and Border Protection (CBP) has announced Phase 1 of the new CAPE tool within the Automated Commercial Environment Secure Datal Portal (ACE) will launch on April 20th, 2026. CAPE was created to consolidate refunds of IEEPA duties (with interest) rather than processing these refunds on an entry-by-entry basis. Phase 1 of CAPE is limited to certain unliquidated entries and some liquidated entries within 80 days of liquidation. The goal of the CAPE system is to simplify the IEEPA duty refund process by creating an electronic pathway to submit valid IEEPA duty refund claims. CBP is taking a phased development approach to introduce additional functions for more complicated scenarios in future phases.
In connection with the CAPE launch, CBP has also published a new dedicated webpage International Emergency Economic Powers Act (IEEPA) Duty Refunds, consolidating guidance on the IEEPA refund process. Importers and brokers should bookmark this resource for updates as CBP continues its phased rollout.
To request a refund of IEEPA duties, the related CSMS update states the following actions must be taken:
- The IOR or authorized broker who filed entries on behalf of an IOR must file a CAPE Declaration in the ACE portal
- Once accepted, CBP will remove the IEEPA HTS number and recalculate the duties due without IEEPA and update the entry to a new version
- CBP will review this updated version of the entry and liquidate or reliquidate it
- Refunds will be consolidated by IOR or by party designation via CBP Form 4811, and liquidation date
IORs and Customs brokers who file CAPE Declarations should ensure they have an ACE Portal account with their bank account information for refunds added to their account. A full version of the CSMS update can be found here.
If you have entries that may be eligible for IEEPA duty refunds, contact our office now to assess your exposure, confirm ACE Portal readiness, and position your claims ahead of the April 20 launch.
The information in this article is general in nature and is not intended to constitute legal advice or to create an attorney-client relationship with respect to any event or occurrence and may not be considered as such.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
